Property Transfer (MOT) Stamp Duty Calculator
Estimate Malaysian instrument-of-transfer stamp duty on a commercial purchase by price tier.
Calculator
Transfer (MOT) stamp duty
Ad-valorem stamp duty on the instrument of transfer for a Malaysian commercial purchase, charged in progressive tiers on the price.
How this is calculated
Each tranche of the price is taxed at its own rate, not the whole price at the top rate. One percent applies to the first RM100,000, two percent to the next RM400,000 (up to RM500,000), three percent to the next RM500,000 (up to RM1,000,000), and four percent to anything above RM1,000,000.
From 1 January 2026, non-citizen buyers who are not permanent residents are reported to pay a flat 8 percent rate rather than these progressive tiers. This tool computes the standard progressive rates that apply to Malaysian citizens, permanent residents and companies. Confirm your buyer category before relying on the figure.
Rate source: Stamp Act 1949 ad-valorem schedule, administered by LHDN. Tiers 1%/2%/3%/4% verified against the Inland Revenue Board (LHDN) and 2026 conveyancing guidance. Guidance only, not tax advice. Confirm with LHDN. See /terms.